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1953 (2) TMI 56 - ORISSA HIGH COURTExtract: .......y be held to be a payment on capital account There can therefore be no doubt that an insolated payment made for the acquisition of the right to use the land for agricultural purposes and enjoy the benefits accruing from the land, cannot, in any sense, constitute in- come. The petitioner's contention is, therefore, well-founded and must prevail.
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